HIGH VOLT ELECTRICALS PRIVATE LIMITED,TARAPUR BOISAR INDIA vs. INCOME TAX OFFICER, PALGHAR

ITA 3049/MUM/2026Status: DisposedITAT Mumbai31 August 2026AY 2016-201711 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the lower authorities had raised valid factual doubts regarding the date of payment. However, the assessee presented additional evidence to support its claim of payment on March 14, 2016. Therefore, the matter was remitted back to the Assessing Officer for verification of this new evidence.

What were the facts?

The assessee claimed a deduction under Section 35(1)(ii) for a donation of Rs. 10,00,000/-. The Assessing Officer disallowed the deduction, holding that the payment was made on April 29, 2016, falling in AY 2017-18, not AY 2016-17 as claimed by the assessee. The assessee contended the payment was made on March 14, 2016.

What were the issues?

The primary issue was whether the donation was paid within the relevant financial year for claiming the deduction. Another issue concerned the validity of the reassessment proceedings initiated under Section 147.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii),Section 147,Section 144B,Section 148,Section 143(2),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri Prateek Jain
For Respondent: Shri Hemanshu Joshi, Sr. DR
Hearing: 09.06.2026Pronounced: 31.08.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [‘NFAC’], Delhi, Order No. ITBA/NFAC/S/250/2025-26/1087097731(1) dated 09.03.2026 passed against the assessment order by National Faceless Assessment Centre, Delhi u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (‘the Act’) dated 10.09.2021 for Assessment Year 2016-17. High Volt Electricals Pvt Ltd. AY 2016-17

2.

Grounds taken by assessee are reproduced as under: “Ground No. 1: Disallowance of Deduction u/s 35(1)(ii) – Date of Payment vs. Date of Acknowledgement Receipt The Ld. As

The order continues below.

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